Assessor's Manual, Volume 4, Exemption Administration - Part 1

Summary Chart of ExemptionsSection 3

Legend:Tax -- TaxableEx -- ExemptO-1 -- Local option to exemptO-2 -- Local option to taxO-3 -- Agreement to exemptALS -- Amount limited by statuteLID -- Limited in durationPILOT -- Payments in lieu of taxes requiredL -- Liable only for county and town charges for capital costs of (1) sewer systems,(2) water supply systems, (3) waterwaysand drainage, and (4) streets and highways and for special assessments for indebtedness contracted before 7/1/53CV -- Liable for city and village special assessmentsNA -- Not applicable

These exemptions are authorized by special legislative acts that apply to specific properties. Since these exemptions are numerous and, for the most part, restricted to certain sites, they are not described in this volume. Further information about these exemptions may be obtained from the New York State Office of Real Property Tax Services, Office of Counsel.

On assessment rolls the Exemption Code to be used for these exemptions is 26000.